Close, Approvals & Snapshots

Readiness

38%

3 of 8 gates passed

Critical blockers

must clear before commit

Sign-offs

2 / 4

ops manager & controller pending

Prior certified

$6.78M

2026-06 v1.1 operating income

Close tracker

Readiness of the information required to complete the lease operating statement

3 blocked50%

Source data intake
63% · 2/4
- General ledger detail loaded
  Enertia GL · 184,220 rows · control total tied
  System · due Aug 04
  Complete
- AP invoice detail loaded
  Coupa · 14 rejects pending re-coding
  A. Fowler · due Aug 05
  In progress
- Production volumes received
  ProCount · 137,700 boe for production month 2026-06
  System · due Aug 04
  Complete
- JIB / non-operated statements
  EnergyLink file not received — expected Aug 06
  J. Whitfield · due Aug 06
  Blocked
Accounting entries
67% · 1/3
- Vendor accruals recorded
  Water handling accrual for Sandhill 12-4H still outstanding
  A. Fowler · due Aug 05
  In progress
- Revenue distributions booked
  5 purchaser settlements posted; 1 awaiting approval
  J. Whitfield · due Aug 05
  In progress
- Reclass & correcting journals posted
  Miscoded workover invoice reclass approved
  D. Ames · due Aug 04
  Complete
Variance review
17% · 0/3
- Critical variances dispositioned
  2 critical flags open without root cause
  M. Ortega · due Aug 05
  Blocked
- High variances explained
  3 of 4 high-severity flags annotated
  M. Ortega · due Aug 06
  In progress
- Unit economics reviewed
  LOE/BOE $18.97 breaches $17.50 control limit — commentary required
  D. Ames · due Aug 06
  Not started
Reconciliation
50% · 1/3
- LOE ties to trial balance
  Within $0.02 tolerance
  A. Fowler · due Aug 05
  Complete
- Revenue ties to purchaser statements
  $184,220 unreconciled on Willow Draw 9-8H
  J. Whitfield · due Aug 05
  Blocked
- Suspense & unmapped accounts cleared
  Account 50915 awaiting mapping approval
  S. Reyes · due Aug 06
  In progress
Approval & commit
50% · 1/3
- Preparer sign-offs
  Production & revenue accountants signed
  D. Ames / J. Whitfield · due Aug 06
  Complete
- Operations manager review
  Awaiting field commentary on workover overruns
  M. Ortega · due Aug 07
  In progress
- Controller certification & snapshot
  Blocked until critical gates clear
  S. Reyes · due Aug 07
  Not started

Close gates

Critical gates hard-block commit; non-critical gates warn

CLS-01Source cutoff confirmedcritical
All P0 feeds received for accounting month 2026-07.
CLS-02Control totals match sourcecritical
Revenue feed shows $184,220 unreconciled against GL.
CLS-03Data-quality checkscritical
412 checks executed · 2 warnings · 0 critical failures.
CLS-04Trial-balance reconciliationcritical
LOE and revenue tie to GL within $0.02 tolerance.
CLS-05Critical flags dispositionedcritical
2 critical flags remain open without explanation.
CLS-06Unmapped accounts cleared
Account 50915 in suspense awaiting mapping approval.
CLS-07Reviewer sign-offcritical
Production and revenue accountants signed; ops manager pending.
CLS-08Segregation of dutiescritical
No approver is also the preparer of a mapping change.

Approval route

Segregation of duties enforced — preparers cannot self-approve

D. Ames
Production accountant
Signed
Aug 05 05:40
J. Whitfield
Revenue accountant
Signed
Aug 05 06:02
M. Ortega
Operations manager
Pending
—
S. Reyes
Controller (certify & commit)
Blocked by gates
—

Committed snapshots

Immutable; restatements never replace original certification

2026-06 v1.0
Original certification · S. Reyes · Jul 07, 2026
$6.80M
2026-06 v1.1
Restatement — purchaser adjustment · S. Reyes · Jul 21, 2026
$6.78M
2026-05 v1.0
Original certification · S. Reyes · Jun 06, 2026
$6.41M
2026-04 v1.0
Original certification · A. Lindqvist · May 07, 2026
$6.24M